A critical understanding of the economic, legal and
institutional bases of systems of taxation and their applications
with emphasis on business taxation.

Admission required:

2 Principal Passes with a minimum Grade C+ (GP 2.33) at STPM
level and with a Credit Pass at SPM including Mathematics and a Pass
in English at SPM; or

2 Passes with Grade C & Above at A Levels and with a
Credit Pass at O Levels / GCSE including Mathematics and a Pass in
English; or

Pass in Sijil Tinggi Agama Malaysia (STAM) with a minimum
grade of Jayyid, and credits in Mathematics and a Pass in English at
SPM level;

The APIIT/APU Foundation or equivalent with CGPA of 2.5 and
Credit in Mathematics at SPM/O-Level and a Pass in English ; or

5 Grade B's in UEC including Mathematics; or

Canadian Pre-University (CPU) with minimum average of 50%;
or

Australian Matriculation (AUSMAT) with minimum average of
60%; or

South Australian Matriculation Certificate (SAM) with
minimum of 60%; or

International Baccalaureate with minimum 24 marks;

Victorian Certificate of Education with minimum average of
50%;

Ontario Secondary School Diploma with minimum average of
50%; or

A qualification that APU accepts as equivalent to the above

PROGRAMME DESCRIPTION

Level 1

This level provides a valuable platform of knowledge to the study
of accounting in the modern world. Students will be equipped with
mathematical, communication skills and be conversant in the
technical language and practices of the accounting sector in the
market economy. It also provides students with an understanding of
the legal, business and social environment in which accounting
operates

Entrepreneurial skills focusing on understanding the principles
and concepts of entrepreneurship, generating business ideas, and
also in managing small businesses is also introduced in this level

Commomn Modules

 Quantitative and Statistical Methods

 Introduction to Management

 Business and Communication Skills

 Financial Accounting 1

 Business Economics

 Islamic Finance

 Financial Accounting 2

 Accounting Information Systems

 Business Law

 Marketing

 Fundamentals of Entrepreneurship

 Entrepreneurship Project

In addition to the
above, all students are also required to successfully complete
General Studies modules as stipulated by the Malaysian Qualification
Agency, as well as fulfill credit requirements for Co-Curricular
Activities

Level 2

This level provides knowledge and skills of taxation principles,
the requirement and compliance of tax law in preparing accounting
records. This area of understanding will be supported by the Tax
Framework module and Integrated Business Processes with SAP ERP
System. The students will have the hands-on training with the system
in the lab and ensures that they will be thoroughly acquainted with
this important software application. At this level, all students are
introduced to the Business Research Methods which exposes them to
how to write research proposals and conduct research.

Common Modules

 Advanced Financial Accounting

 Introduction to taxation

 Financial Management

 Cost and Management Accounting

 Auditing and Assurance

 Integrated Business Processes with
SAP ERP System

 Corporate Reporting

 Business Research Methods

 Management Accounting Techniques

 Company Law

Specialised Modules

 Advanced Auditing

 Regulatory Policy for Investment
Markets

Internship

At APU, we encourage our students to be entrepreneurial and
innovative. After the completion of Level 2, students will undertake
a short internship/industrial training of a minimum of 12 weeks.
This will provide our students opportunities to engage with
realworld business problems both in our programmes and in our
renowned Professional Training placements.

Level 3

This level provides a comprehensive study of taxation practices
and issues related to tax activities. This will involve planning and
application of advanced tax principles in business practices. This
area of understanding will be supported by Advanced Taxation, Tax &
Accounting and Tax Planning.

All students at Level 3 will have to undertake an investigation
module and a supervised project in their respective discipline. This
project will further develop the academic and practical aspects of
the students chosen area of study and reinforces independent
learning skills.

Common Modules

 Ethics and Corporate Governance

 Corporate Finance

 Advanced Taxation

 Strategic Management Accounting

 Business Analysis

Specialised Modules

 Financial Risk management

 Advanced Taxation

 Business Taxation

 Tax Planning

 Tax and Accounting

 Investigations in Taxation

 Taxation Project

Note: The specialism
will only appear in the academic transcript

CAREERS IN TAXATION

Professionals who can deliver good performance in the field of
taxation are always in demand. The aspirants can join any related
organisations as Tax Accountants, Employment Tax Specialists, State
Local Tax Attorney Specialists. Tax Policy Analysts, Tax Recruiters,
Tax Advisors, Tax Managers, Tax Examiners, Collectors, Revenue
Agents, etc.

Upon completion of B.A (Hons) in Accounting & Finance (with a
specialism in Taxation), students are eligible for exemptions in the
below Professional Accounting Bodies. Students who articulate from
the APU Diploma Programme will be granted exemptions based on the
prevalent policy of the relevant professional bodies.